Line each cookie sheet with parchment paper. This will ensure your eyes come off when they completely dry.
In a large mixing bowl, beat together powdered sugar, meringue powder and 1/2 cup of water. Beat on high speed for about 3-5 minutes.
Take about 1 1/2 cups of the frosting out and place in a medium bowl. Add in about 5-10 drops of black food coloring and mix until desired color.
Fill one pastry bag with white icing and the other with black icing. I like to place mine in large cups until I'm ready to use them.
With the white icing, just make small, medium or large dots depending on what you need. It's also fun to put a few touching each other.
By the time you use all of your white, the first ones will be dry enough for you to start to put on your "pupil". Just put the tiniest black dot onto each 'eyeball'. Place some in the center and then offset some for variation.
Let them dry for 12-24 hours before using.
Store in an airtight container.